ETS_Module D
You don't have access right to view the details. Please login.
SpecialistProgTaxationFlyer2024_Full Set
www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...
212247 HKICPAEng ESSfinal version
You don't have access right to view the details. Please login.
Eng Annual Report 2021
TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...
Flyer_HKICS_final
Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...
order_800F_name removed
1 Proceedings No.: D-13-0800F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
article submission
1 Insolvency Conflict of Laws Needs Hong Kong-China Judicial Recognition Mechanism to be Resolved Examining the recently adjudicated landmark case in Hong Kong of Securities and Futures Commission v C ...
Submission_IFRIC_D21
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
e-Learning & F2F (Apr2017)
e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...
pr-20170621-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
Module D 6th Edition Flash Card
You don't have access right to view the details. Please login.
HKICPA Annual Report 2022 Eng
You don't have access right to view the details. Please login.
Annual Report 2022 Eng
ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...
20150415_SharingForum_MD
You don't have access right to view the details. Please login.
0118-1
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
mmt-order
Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...
Module D (Jun 15)_Question
Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
FE (Jun 15) Paper II_Answer
You don't have access right to view the details. Please login.
2017_TuenNg_orderform
Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...
superstar_mid autumn_order form2016
定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...
tfp150512s
HKICPA seminar: Tax Tips and Pitfalls when Doing Business with French Companies Programme Code: TFP150512S This seminar on French tax will cover the following topics: Part A: Tax issues to have in min ...
pcexam-enrolform
(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...
tfp140730s
HKICPA seminar: Update on Hong Kong Tax Agreements Programme Code: TFP140730S In this seminar, the speakers will discuss important issues relating to the development of Hong Kong tax treaty network. T ...
tfp140616s
HKICPA seminar: China-Hong Kong Advance Pricing Arrangements & Mutual Agreement Procedures Programme Code: TFP140616S Latest China and Hong Kong Transfer Pricing Controversies Development and Tren ...
tfp131108s
India Tax and Regulatory Update Programme Code: TFP131108S In the wake of a challenging global macroeconomic environment, the Indian Economy has experienced its worst slowdown in nearly a decade. It h ...
ndd-2013-form
National Day Celebration Dinner on 23 September 2013 Reply Form (Please return by 23 August 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...
sem-support-may-jun
Seminars to support members (May to June 2013) Hong Kong Institute of CPAs presents this series for accountants between May 2013 and June 2013. This series of seminars is designed to provide skills up ...
tfp130201s
Annual Review of PRC Individual Income Tax Programme Code: TFP130201S With the economic growth in the PRC, there is an increasing number of Hong Kong people who are required to work in the PRC. In thi ...
120315
Property valuations on non-performing loans (NPL) and outlook for the property market in China About the topic To deliver valuation services for NPL properties in China is not an easy task. The challe ...
0623-1
IN THE MATTER OF a complaint against [the Respondent, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong I ...
s110228as
New China tax rules on remittance of non-trade items from China Programme Code: S110228AS Remittance of non-trade items from China has not been a simple and straight-forward task. The process is gover ...
s100428s
PRC Companies: Listing in Hong Kong Programme Code: S100428S Speakers Mr. Roy Lo, Deputy Managing Partner of SHINEWING (HK) CPA Limited Mr. Lo is a practicing member of HKICPA and a member of ICAEW. H ...
Taiyiuwah
IN THE MATTER OF a complaint against TAI YIU WAH, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Insti ...
Winniepoon
Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34 (1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...
HKICPAStaffSummary-HK_IFRIC_Int18
HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...
Financial Reporting
The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...
090216
Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...
090216
Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...
090216
Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...
2016新春賀年盛點訂購表-內部傳閱_HKICPA
送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...
2016年中秋食品訂購表- 內部HKICPA 2nd
定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...
PC-Registration-and-Entry-Form
(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...
PC-Credit-Card-Form
(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...
update308
i Update No. 308 (Issued 28 May 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i) The following Amendments which were previously included in Section 1 and 2 are n ...
2016 Annual Dinner
15 September 2016 Dear members and member practices, 2016 annual dinner – "CPA Explorer 走出去" The Institute's 2016 annual dinner will be held on Wednesday, 7 December, at the Convention H ...
BAFS Exam_2014 SpecialOffer_Final
2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...
pubforsale_QP_1
Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...
pubforsale_QP
Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...
S090520
3 The Importance of Risk Management and Internal Control Systems of Listed Issuers Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing membe ...
S090520
3 The Importance of Risk Management and Internal Control Systems of Listed Issuers Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing membe ...
Stand alone_121010 (v3)
Stand alone_121010 (v3) Dear members, The Institute has obtained new discounts for you. Below are the details and other discount updates: Insurance The group medical and life insurance programmes for ...
order-1007-bdo
1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
reason-0614
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
reason-0614_1
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
workshops05
Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...
order-0625
1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...
tts1304tuewk
Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...
1020-1
Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...
Module C (Jun 15)_Question
Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
20121122_ModuleD_Case
You don't have access right to view the details. Please login.
MPS_A_PartII
You don't have access right to view the details. Please login.
MPS_A_PartII
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
MPS_A_PartII
You don't have access right to view the details. Please login.
Web_Pacific Coffee_20170301
Pacific Coffee Company Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regist ...
ETS_Module A_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module A_final
You don't have access right to view the details. Please login.
ETS_Module A_final
You don't have access right to view the details. Please login.
Cir_BP_IFRS2016RED
2016 IFRS Standards (Red Book) Available at bulk purchase price Discount offer Closing date: 16 April 2016 If there are more than ten orders received from members, the Institute will be able to obtain ...
Cir_BP_IFRS2016BLUE
2016 IFRS (Blue Book) – Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 28 December 2015 If there are more than ten orders received from membe ...
Cir_BP_IFRS2015GREEN
A Guide through IFRS 2015 (Green Book) Available at discounted price! A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015 with extensive cross-reference ...
Cir_BP_IFRS2015RED
2015 International Financial Reporting Standards IFRS (Red Book) Available at bulk purchase price Discount offer Closing date: 17 April 2015 If there are more than ten orders received from members, th ...
Cir_BP_IFRS2015BLUE
2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...
Cir2014_A Guide Through IFRS
A Guide through IFRS July 2014 Available at discounted price! A Guide through IFRS 2014 includes the official announcements issued by the IASB as at 1 July 2014 with extensive cross-references and oth ...
Cir2014_red
2014 International Financial Reporting Standards IFRS (Red Book) Available at discounted price Discount offer Closing date: 23 April 2014 If there are more than ten orders received from members, the I ...
HKICPA_ifrs_igaap_2014
Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members. To order, please fill in t ...
F130318
Financial Reporting Seminar Application of HKFRS 13 Fair Value Measurement Date 18 March 2014 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen ...
Cir2014_blue_1
2014 IFRS (Blue Book) -Consolidated without early application Available at bulk purchase price Bulk Purchase Offer Closing date: 8 January 2014 If there are more than ten orders received from members, ...
Cir2013_a guide through IFRS
A Guide through IFRS July 2013 Available at discounted price! A Guide through IFRS 2013 includes the official announcements issued by the IASB as at 1 July 2013. It includes IFRSs with an effective da ...
Cir2013_a guide through IFRS_old
A Guide through IFRS July 2013 Available at discounted price! A Guide through IFRS 2013 includes the official announcements issued by the IASB as at 1 July 2013. It includes IFRSs with an effective da ...
ifric-int-21
HK(IFRIC) Int 21 – Levies HKICPA Standard Setting Department Staff Summary (August 2013) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary ...
F130812
Financial Reporting Seminar Valuation of intangibles Date 12 August 2013 (Monday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
F130531
Financial Reporting Seminar Convertible bonds – valuation issues (Re-run) Date 31 May 2013 (Friday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Roa ...
Cir2013_red
International Financial Reporting Standards IFRS 2013 Available at discounted price Discount offer Closing date: 10 April 2013 If there are more than ten orders received from members, the Institute wi ...
F130430
Financial Reporting Seminar on Business Valuation HKFRS 3 – Purchase Price Allocation What are the values of assets acquired in a business combination? Date 30 April 2013 (Tuesday) Re-run session with ...
F130226
Financial Reporting Seminar Convertible bonds – valuation issues Date 26 February 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road E ...
Cir2013_blue
2013 IFRS Consolidated without early application (blue book) Available at bulk purchase price Bulk Purchase Offer Closing date: 16 January 2013 If there are more than ten orders received from members, ...
Cir2012_a guide through IRFS
A Guide through IFRS July 2012 Available at discounted price! A Guide through IFRS 2012 includes the official announcements issued by the IASB as at 1 July 2012. It includes IFRSs with an effective da ...
F121218
Financial Reporting Seminar Valuation for HKFRS 2 Share-based Payment Date 18 December 2012 (Tuesday) – Re-run session Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...
Red2012
International Financial Reporting Standards IFRS 2012 Available at discounted price Discount offer Closing date: 20 April 2012 If there are more than ten orders received from members, the Institute wi ...
blue2012
2012 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 16 January 2012 If there are more than ten orders received from members, the Institute will ...
ifrs2011
A Guide through IFRS July 2011 Available at discounted price! A Guide through IFRS 2011 includes the full text of the Standards and Interpretations and accompanying documents issued by the Internation ...
red2011
International Financial Reporting Standards IFRS 2011 Available at discounted price Discount offer Closing date: 18 March 2011 If there are more than ten orders received from members, the Institute wi ...
blue2011
2011 IFRS -Consolidated without early application Available at discounted price Discount offer Closing date: 17 January 2011 If there are more than ten orders received from members, the Institute will ...
ifrs2010
A Guide through IFRS 2010 Available at discounted price! A Guide through IFRS 2010 provides the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of Int ...
ifrs2009
A Guide through International Financial Reporting Standards (IFRSs) July 2009 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2009, published by ...
ifrs2009
A Guide through International Financial Reporting Standards (IFRSs) July 2009 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) July 2009, published by ...
2009IFRSsBoundVolume
2009 IFRSs Bound Volume Available at discounted price! Members are invited to place their order for the 2009 International Financial Reporting Standards (IFRS) Bound Volume, published by the Internati ...
IFRSs2008
2008 IFRS Bound Volume Available at discounted price! The 2008 International Financial Reporting Standards (IFRS) Bound Volume, published by the International Accounting Standards Board (IASB), is now ...
IFRSs2008
2008 IFRS Bound Volume Available at discounted price! The 2008 International Financial Reporting Standards (IFRS) Bound Volume, published by the International Accounting Standards Board (IASB), is now ...
IFRS_2008
2008 IFRS Bound Volume Available at discounted price! The 2008 International Financial Reporting Standards (IFRS) Bound Volume, published by the International Accounting Standards Board (IASB), is now ...
IFRSs2007
A Guide through International Financial Reporting Standards 2007 Available at discounted price! A Guide through International Financial Reporting Standards (IFRSs) 2007, published by the International ...
HKICPA_ifrs_gaap_B14011 (2)
HKICPA_ifrs_gaap_B14011 (2) Bloomsbury Books Limited PwC Manual of Accounting IFRS 2014 Pack and International GAAP 2014 Bloomsbury Books Ltd is delighted to offer the special price for HKICPA members ...
Ren_Mirage Chop House Set Apr 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...
Ren_Mirage Chop House Set Apr 2022
RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM Playing off of Mirage’s well recei ...
A closer look at the new leases standard – An analysis of lessee’s financial statements
A closer look at the new leases standard – An analysis of lessee’s financial statements
FE Dec 18 Paper IQuestion
You don't have access right to view the details. Please login.
Mem-060317
Dear MBIG and TIG member, 香港會計師公會北京、天津國家、地方稅務局訪問團Visit to the Beijing & Tianjin Taxation Bureaux (3 – 4 April 2006) The Institute’s Mainland Legal & Taxation Sub-Committee, formed under the au ...
Module D (Dec 11)_Answer
Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...
Module D (Dec 11)_Answer_1
Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...
Module D (Jun 12)_Answer
Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...
FE (Jun 18) Paper I_Question
You don't have access right to view the details. Please login.
i2ced_coepartg
Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
Module 3
Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...
hksicint 32
Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...
Module D 20140529 handouts
Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...
apm_egmcl
You don't have access right to view the details. Please login.
MPS_D_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartII
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartII
You don't have access right to view the details. Please login.
Application_form_2020
Promotion Period: From now until 31 December 2020 Referral Branch /Dept. No. Staff No. SC RoadShow SC Staff Tel. No. BOC HKICPA Platinum Card Application Form Please submit the completed applicat ...
ETS_Module_B
You don't have access right to view the details. Please login.
CrazySale_extended_ICPAflyer_re
UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...
web_OPAC_2013
OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. OOffffeerr 15% discount on OPA ...
opac
OPAC Ink & Toner, one of biggest printer consumable manufacturers and providers in Hong Kong, is offering special discount on ink and toner products to our members. Offfferr 15% discount on OPAC E ...
Internal Control and Risk Management - A Basic Framework
Content of the Guide English version (Acrobat file 337 KB) Chinese version (Acrobat file 1218 KB) A printed copy of the Guide can be obtained from the Institute by way of the following: Institute memb ...
Defining and Developing an Effective Code of Conduct for Organisations
Content of the IFAC guide English version (Acrobat file 1.46 MB) Chinese version (Acrobat file 1.71MB) Members of the Institute can obtain a printed copy of the IFAC guide, free-of-charge, from the In ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)
q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...
Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...
P293
TELLY TOY LIMITED BUSINESS ANALYSIS CONTENTS 1 2 3 4 5 Profitability Analysis Strategy Evaluation 2.1 Situation Analysis 2.2 Strategy Selection Proposed Strategies 3.1 Internal Control 3.2 Related Div ...
reason-0723
Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...
order-0809
1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...
tlsjune
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
0702-28-10
Proceedings No: D-03-0549C IN THE MATTER OF a Complaint made under section 34 ( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTI ...
heng-kwoo-seng-order
Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...
Module B (Dec10)_Answer_1
Module B (Dec10)_Answer_1 Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company ...
Module B (Dec10)_Answer
Module B (Dec10)_Answer Module B (December 2010 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 A) Strengths Well established (more than 40 years) manufacturing company O ...
welcome_offers_2019
6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...
Dec 2017
Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...
Decision on sanctions and costs_1178F_25Apr2020_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Dis ...
Mobile Medical Mar 2023 Offer
送超市禮券MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK3,380 HK5,680 HK7,380 HK9,680 HK2,400 美邦醫學體檢中心保留隨時更改使用條款及細則之權利,而不會作另行通知。如有任何爭議, 美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢查(共72項檢查) 原價3,380 血 ...
B-Preseen-Dec2015
Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...
Module B
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Flyer_LawSoc_final
Supporting organisation Host Supporting organisation Seminar on “Promoting or Sabotaging Fintech in Hong Kong?” and “International Regulation of Cryptocurrency and Structuring of Initial Coin Offering ...
LawSoc_v
Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...
LawSoc_v.1
Supporting organisation Host Supporting organisation Seminar on “Corporate Governance, Competition Law and the Board Room” and “A new UK Corporate Governance Code: A complete re-work or much ado about ...
Flyer - 18 Dec 17_v.3
Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...
Flyer - 18 Dec 17_v
Supporting organisation Host Supporting organisation Seminar on “Shareholder Stewardship Becomes Global” and “Hedge Fund Activism and Shareholder Stewardship: Incompatible, Reciprocal or Something in ...
its-Apr-Jun
1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...
its-Apr-Jun
1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...
Joint Seminar on 22 Mar 16
Supporting organisation Host Supporting organisation Seminar on “SME Growth Markets under MiFID-II -Will it Improve Access to the Markets?” and “Insider Dealing in Europe – Strategies under the new Ma ...
s150910j
Supporting organisation Host Supporting organisation Seminars on "FATCA Enforcement and Compliance" and "The U.S. Reaction to BEPS" CPD point(s) : The HKICPA : 4 hours (2 hours per ...
lawsoc150911
Supporting organisation Host Supporting organisation Seminars on “Tax Planning in an Increasingly Transparent World” and “Rethinking Independent Non-Executive Directorships” CPD point(s): The Law Soci ...
cfs-sep-nov
Date /Programme code Time Topic of case study workshops Language Venue Saturday, 19 September 2015 9:30 a.m. – (W150919S) 1:00 p.m. Saturday, 7 November 2015 9:30 a.m. – (W151107S) 1:00 p.m. Saturday, ...
tue_wau11
Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...
s140410j
Supporting organisation Host Supporting organisation Seminars on "The Independence of Company Directors: What Is It and How Is It Regulated?" and "Developments in the Duty of Care for C ...
techwatch71
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
Module B (Jun 11)_Question
Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...
Module D (Jun 11)_Question
Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...
Module D (Jun 11)_Question_1
Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
Module C (Jun 11)_Question
Module C (Jun 11)_Question Module C (June 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
e_Series (Apr2017)v2
e_Series (Apr2017)v2 * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...
e_Series (Apr-June 2017)
e_Series (Apr-June 2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. e-Series Corporate Finance Ms. Wanda Suen Partner, Hastings & ...
2018 Level 1CaseQuestionsEngFinal
The HKICPA Accounting andBusiness ManagementCase Competition2018-19(Level 1)Hong Kong Television Network Limited (HKTV), together with its subsidiaries (hereinafter referred to as the “Group”)currentl ...
Supplement to S3 Form_ BAFS Exam_2014 SpecialOffer_Final
2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...
Butterfield_annualmember
ANNUAL MEMBERSHIP APPLICATION FORM MEMBER’S PERSONAL DETAILS Name of Candidate : Mr/Mrs/Ms (Surname) (Given Name) (Chinese Name) Nationality : I.D. /Passport No.: Date of Birth : D M Y Company Name : ...
S090819S
The Latest Development in Capital Markets in China and Hong Kong Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo has accumulated many years of auditing, ...
S090715AS
China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...
CO-rewrite - non transitional QA
Question A1e Can a company limited by guarantee with revenue of more than HK25 million exempted Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business re ...
update283
i Update No. 283 (Issued 15 December 2022) This Update relates to the publication of Non-current Liabilities with Covenants (Amendments to HKAS 1 Presentation of Financial Statements) (2022 Amendments ...
Cir2017_member_flyer
Group Personal Insurance Program 2017/2018 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
CFIG170428_handout
HKICPA Event 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 12-15-2016 12-30-2016 1-14-2017 1-29-2017 2-13-2017 2-28-2017 3-15-2017 3-30-2017 IPO at HK8.5 Dropped below IPO 3 days after IPO Peak closing price ...
APMout
(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...
APM4
(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...
oAPM
(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...
Cir2016_member_flyer
Group Personal Insurance Program 2016/2017 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...
Module B LP update_20160519
Corporate Financing 402 8.4.1 Forward exchange rates A forward exchange rate might be higher or lower than the spot rate. If it is higher, the quoted currency will be cheaper forward than spot. For ex ...
wac160517x3
Initial Public Offering – Listing on the Hong Kong Stock Exchange This series of workshops aims at providing an introduction and understanding on how to drive the listing of a company on the Hong Kong ...
wau160416
Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...
wau160416
Building an Internal Audit Function Date & Time 16 April 2016 9:30 a.m. – 12:30 a.m. Venue KPMG Training Centre 28/F Oxford House, Tai Koo Place, Quarry Bay, Hong Kong Speaker CPD Credit hour Mr. ...
Cir_BP201509
Bulk purchase discount Hong Kong Company Secretary's Practice Manual (3rd Edition) -by Belinda Wong Discount price: HK849 (original: HK999) Written specially for local practitioners, the manual pr ...
tfp150717s
HKICPA seminar: Tax Audit in Hong Kong – an Area You Should Know Programme Code: TFP150717S For the past 3 years the Financial Secretary of Hong Kong has in his annual budget reminded the public that ...
150312
China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA The Institute held annual liaison meetings with the State Administration of Taxation (SAT) and the ...
150312old2
China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA150312 The Institute held annual liaison meetings with the State Administration of Taxation and the ...
150312old
China tax updates from the Institute's meetings with Mainland tax authorities Programme Code: TFA150312 The Institute held annual liaison meetings with the State Administration of Taxation (SAT) a ...
pr-0108-en
1 Assignment/News/Business Assignment Editor (For immediate release) Hong Kong Institute of CPAs' budget proposals support the community and boost competitiveness Institute recommends tax policies ...
s140903s
HKICPA seminar: Credit Management: Bank Financing Criteria Programme Code: S140903S A lot of local companies have good and viable business plans. A lack of bank support is most likely one of their con ...
s130801s
Key Aspects of a Successful IPO (re-run) Programme Code: S130801S More companies are now seeking an opportunity for listing for strategic expansion. Planning and managing an Initial Public Offering (I ...
130509
Legislative Proposals to Improve Hong Kong's Corporate Insolvency and Winding-up Regime About the topic On 16 April, the government launched a three-month public consultation on 46 legislative pro ...
120906
Interviewing the client – insights for insolvency practitioners About the topic Investigation is an integral part of insolvency administration. Interviewing technique is an important skill for insolve ...
A5b
39 Mrs Lai advised that as explained above, section 52(7) did not impose a withholding tax. Provisions in section 52(7) would apply if the employer had ceased or was about to cease to employ an employ ...
120210
Recent Developments in Insolvency Law (Part II) About the topic In this seminar, Ludwig Ng of ONC Lawyers will continue his review of recent developments in insolvency law, at the request of participa ...
rif111116
Recent Developments in Insolvency Law About the topic At this seminar, Ludwig Ng of ONC Lawyers will discuss recent developments in insolvency law. Topics to be covered include: An overview of the pr ...
s111024s
An Overview of Corporate Restructuring Programme Code: S111024S This seminar will seek to provide an overview of the restructuring of companies. Drawing on the speaker's considerable experience in ...
s110915s
Key Aspects of a Successful IPO Programme Code: S110915S Many companies are now seeking an opportunity for listing as the market is booming. Planning and managing an IPO involves many aspects of resou ...
pcexam-enrolform_1
(Revised in May 2011) HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS REGISTRATION AND ENTRY FORM IMPORTANT: -Please read the Notes carefully before comp ...
Informaton Sheet to Candidates on QPLSC_2
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...
Informaton Sheet to Candidates on QPLSC_1
1 The AsiaWorld-Expo as the QP examination centre The Institute's qualification and examinations board is pleased to announce that, starting from the June 2011 examination session, AsiaWorld-Expo ...